https://www.taxtmi.com/caselaws?id=249233 Rule 6(3)(b) of the Cenvat Credit Rules, 2004 was held inapplicable to an exempted by-product arising during manufacture. In a dispute concerning barley malt manufacturing, barley malt roots emerged as a by-product and the demand for 10% of the value of the exempted goods was challenged. The appellate authority, following the Bombay High Court in Rallis India Ltd., concluded that liability under Rule 6(3)(b) does not arise in respect of an exempted by-product. As the Revenue failed to show why that precedent did not apply, the demand was held unsustainable. en-us Tue, 05 Nov 2013 00:00:00 +0530 Tue, 08 Jul 2014 23:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249233 Rule 6(3)(b) of the Cenvat Credit Rules, 2004 was held inapplicable to an exempted by-product arising during manufacture. In a dispute concerning barley malt manufacturing, barley malt roots emerged as a by-product and the demand for 10% of the value of the exempted goods was challenged. The appellate authority, following the Bombay High Court in Rallis India Ltd., concluded that liability under Rule 6(3)(b) does not arise in respect of an exempted by-product. As the Revenue failed to show why that precedent did not apply, the demand was held unsustainable. Case-Laws Central Excise Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249233